Closing costs in the canton of Zug
Overview
Zug has no transfer tax — and its fees are a special case too: the former value-based land register fee was abolished with the 2007 reform, and since then the land register bills by time spent, using an hourly rate, transaction factors and statutory ceilings. Notarization is handled by the state notariat: the municipal clerk of the commune where the property lies is responsible, and the fee moves within an effort-based range. Closing costs in Zug therefore hardly depend on the purchase price — our figures are floors with caps, not a precise forecast.
The table shows the applicable ranges and limits with source and check date per block; the calculator gives an order of magnitude. The canton overview compares Zug with the per-mille cantons, and the guide to the transfer tax covers the basics.
The four cost blocks
| Cost block | Tariff | Who pays |
|---|---|---|
| Transfer tax | not levied Source: www.estv2.admin.ch · Last checked: | Buyer |
| Notary fees | fixed fee Source: bgs.zg.ch · Last checked: | Buyer |
| Land register fees | fixed fee Source: bgs.zg.ch · Last checked: | split (buyer 50%) |
| Mortgage note | several fees Source: bgs.zg.ch · Last checked: | Buyer |
Frequently asked questions
Is there a transfer tax in the canton of Zug?
No. Zug levies no transfer tax; the former value-based land register fee was abolished with the 2007 reform as well.
How does the Zug land register calculate its fees?
By time spent — with an hourly rate, factors depending on the type of transaction and statutory ceilings. Costs therefore hardly depend on the purchase price.
Who notarizes property purchases in Zug?
The municipal clerk of the commune where the property lies, acting as official notary, with an effort-based fee range.